KRA PIN: Everything You Need To Know

Tax Obligations Linked to a KRA PIN

When registering for a PIN, you must select your tax obligations, which may include:

• Income Tax – Resident (for Kenyan citizens)

• Income Tax – Non-Resident (foreign individuals)

• Income Tax – PAYE (for employers)

• VAT (Value Added Tax) – if annual turnover is above KES 5 million

• Income Tax – Company – applicable to registered companies

• Income Tax – Partnership – applicable to partnerships

These obligations determine the kind of tax returns you’re expected to file and when.

Responsibilities of a Registered KRA PIN Holder

Once you’re registered with a KRA PIN, you have several responsibilities:

• File tax returns accurately (even if you have no income—file a nil return)

• Make tax payments on time

• Pay interest and penalties if due

• Provide records to the KRA when requested for auditing or verification

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Where is a KRA PIN Required?

Your KRA PIN is essential for completing a wide range of formal processes in Kenya:

• Job Applications (especially government or corporate roles)

• Opening a Bank Account

• Applying for HELB Loans

• Trade and Business Licensing

• Business Name and Company Registration

• Motor Vehicle Registration and Licensing

• Utility Connections (electricity, water, internet)

• Land Transactions (purchase, registration, rent payments)

• Importation of Goods and Services

Having a KRA PIN is no longer optional—it’s a basic requirement for operating in Kenya’s formal economy. From employment to entrepreneurship, education to utilities, the KRA PIN connects you to a wide array of services. Applying online is quick and straightforward, and maintaining compliance with KRA ensures smooth access to these services.